Analisis Penerapan PSAK 102 Untuk Akad Murabahah  Dalam Pembiayaan Kepemilikan Rumah pada PT. Bank  BJB Syariah KCP Tangerang

Authors

This study aims to determine the application of PSAK 102 for murabahah financing at PT. Bank BJB

Syariah KCP Tangerang. This research also aims to know the concept of murabaha asset recognition

and profit sharing, and the determination of murabaha margin on PT. Bank BJB Syariah KCP

Tangerang. The method used is descriptive qualitative method that is comparing the application of

object research with existing theory and then drawn a conclusion. The results showed that the

implementation of the treatment of PT. Bank BJB Syariah KCP Tangerang in financing home ownership

is in accordance with PSAK 102. Sedangklan procedures contained in PT. Bank BJB Syariah KCP

Tangerang uses consumptive financing products with the requirements of general requirements,

document requirements, special requirements. The division of Margin in home ownership financing is

16% of the equity or equivalent to 10-11%.

Keywords: Murabahah, Financing System, margin sharing